Clause 2

When any instrument, whether executed or not and whether previously stamped or not, is brought to the Commissioner, and the person bringing it applies to have the opinion of the Commissioner as to whether the instrument is chargeable with any duty and, if so, the amount of duty chargeable, the Commissioner shall upon payment of twenty-five dollars adjudicate and assess the duty, if any, with which in his judgment the instrument is chargeable:Provided that where such person seeks the opinion of the Commissioner as to the amount of duty chargeable he shall in making the application for adjudication set forth the value upon which in his opinion duty is chargeable.Information to be furnished to Commissioner(2) For the purpose of such adjudication the Commissioner may require any of the following: —

an abstract of the instrument;

an affidavit setting out all the facts and circumstances affecting the liability of the instrument to duty or the amount of such duty;

any other evidence which he deems necessary for the adjudication or determination of duty;and the Commissioner may refuse to proceed upon any such application until such abstract and evidence have been furnished accordingly.(3) Notwithstanding any other provisions of this section the Commissioner may himself require in the case of a conveyance, assignment or transfer of immovable property a certificate of the value of such property from the Government Valuer.(4) The request for a certificate from the Government Valuer shall be made to him directly by the Commissioner but the Commissioner shall be entitled (in addition to the fee payable under subsection (1) of this section) to charge the person seeking the adjudication of such property or regarding whose property the Commissioner requires a certificate, a fee for such certification at the following rates: — on the first $10,000 of the difference between the certified value and the value on which in the opinion of the applicant the duty was chargeable 1 per cent on the next $90,000 of such difference 1/2 per cent in all cases where the difference is in excess of $100,000 on the excess 1/4 per cent.(5) No evidence furnished in pursuance of this section shall be used against any person in any civil proceedings, except in an enquiry as to the duty with which the instrument to which it relates is chargeable.(6) Every person by whom any evidence is furnished shall, on payment of the full amount of duty chargeable on the instrument and the fees if any under subsection (4) of this section, be relieved from any penalty which he has incurred under this Ordinance by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid.”.